- Home
- Tax & Accounting
- LKPM Registration in Indonesia
Tax & Accounting
LKPM Registration in Indonesia
- Share:
The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Popular Services
Interesting News
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
- Seminyak Bali Office
- Sanur Bali Office
- Canggu Bali Office
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Canggu Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know Latest Business & Visa Updates
Australia has renewed its travel advisory for Indonesia, cautioning its citizens, especially those traveling to Bali in order to exercise heightened vigilance amid safety, legal, and cultural risks. The advisory was published on Smartraveller, the Australian government’s official travel platform, emphasizes ongoing concerns about coastal safety, passport integrity, local laws, and cultural sensitivities. The update […]
LMI Consultancy
June 11, 2025
Indonesia offers great opportunities to foreign investors due to the country’s large and young population, rising consumption, abundant natural resources, and cheap labour. Therefore, each year foreign direct investment (FDI) realisation in Indonesia tends to grow. This section discusses the incorporation of a foreign investment limited liability company in Indonesia, known as Perseroan Terbatas Penanaman […]
LMI Consultancy
June 10, 2025
Discontent with Indonesia’s Visa on Arrival (VOA) program is a common complaint for individuals planning travel in 2025. Although the VOA was intended to ease entry for tourism and business travelers, a long progression of regulatory amendments, shifting lists of eligibilities, and changes to extension processes has led many to question exactly how the system […]
LMI Consultancy
June 3, 2025
Known as the “Island of the Gods” for its deep-rooted devotion to Hinduism—most vividly expressed through its countless temples scattered across the island—Bali offers something for everyone in its lush, tropical paradise. Whether for tourism or business, Bali has long been one of the most sought-after destinations for foreigners from around the globe. Visiting Bali—or […]
LMI Consultancy
May 23, 2025
In a significant regulatory shift, Indonesia’s Directorate General of Immigration has announced the reinstatement of biometric photo requirements for all foreign nationals applying for stay permit extensions. The policy, outlined in Circular Letter No. IMI-417.GR.01.01 of 2025, will come into effect starting Wednesday, 21 May 2025, with initial implementation in the South Jakarta Immigration Office […]
LMI Consultancy
May 20, 2025
In this interview, we get to discuss with Nia her background and her vision for LMI Consultancy’s future plans and developments. Check out the article and if you have any questions for Nia, make sure you contact us to get your free consultation! Can you share with us some of your key experiences that have […]
LMI Consultancy
April 15, 2025
